Must disclosure always be made in writing to the campus controller, or can it be made to the dean's own financial officer, campus legal counsel or others?

Disclosures must be made in writing to the Campus Controller or Vice Chancellor of Administration.

The Campus Controller and the Vice Chancellor of Administration must be able to evaluate any exceptions that are brought to their attention in conjunction with the fiscal closing certification letter process. This is a form of due diligence they are performing to evaluate the integrity of the fiscal closing process, the accuracy of the reported financial information contained in the general ledger and the adequacy of disclosures associated with the preparation of the University's financial statements. This due diligence must be performed to support the assertions contained in the overall campus Management Representation Letter signed by the Chancellors, Executive Vice Chancellors, Vice Chancellors-Administration and Controllers and provided to the external auditors.